|How should governments tax e-commerce? What does e-commerce mean
for existing international tax principles and systems? What are the
administrative challenges of taxing e-commerce, and how can these be tackled?
How can governments harness the new technology to improve taxpayer service and
reduce compliance costs? These are just some of the pressing questions
addressed in this book.
This volume provides a comprehensive guide to
the status of the OECD-led international work on these questions, and hence to
emerging conclusions and recommendations across a wide span of tax policy and
tax administration issues. It sets out the latest thinking of the OECD's
Committee on Fiscal Affairs on the taxation aspects of electronic commerce, and
on progress toward implementing the Ottawa Taxation Framework Conditions. It
includes a number of documents for public review and comment, and details the
outputs from the past two years' intensive dialogue with the international
business community and with non-member economies. As such it is an invaluable
reference for all those interested in how governments around the globe are
responding to the taxation challenges presented by e-commerce.